Brink v. COMMISSIONER OF INTERNAL REVENUE
| Decision Date | 13 February 1964 |
| Docket Number | No. 15456.,15456. |
| Citation | 328 F.2d 622 |
| Parties | Marion BRINK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Sixth Circuit |
John J. Kelley, Jr., Cincinnati, Ohio, for petitioner.
Karl Schmeidler, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Donald W. Williamson, Jr., Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.
Before MILLER, PHILLIPS and EDWARDS, Circuit Judges.
ORDER.
This case is before the Court on petition for review of the decision of the Tax Court of the United States. The decision of the Tax Court, as reported in 39 T.C. 602, is affirmed for the reasons set forth therein.
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Hartman v. Commissioner of Internal Revenue, T.C. Memo. 2008-124 (U.S.T.C. 5/1/2008)
... ... A settlement "is a contract and thus is a proper subject of judicial interpretation as to its meaning, in light of the language used and the circumstances surrounding its execution." Robbins Tire & Rubber Co. v. Commissioner , 52 T.C. 420, 435-436 (1969); see also Brink v. Commissioner , 39 T.C. 602, 606 (1962), ... Page 113 ... affd. 328 F.2d 622 (6th Cir. 1964); Saigh v. Commissioner , 26 T.C. at 177; Davis v. Commissioner , 46 B.T.A. 663, 671 (1942); Himmelwright v. Commissioner , T.C. Memo. 1988-114. The circumstances in the Kersting test case ... ...
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Nelson Brothers, Inc. v. Commissioner
... ... In June 1987, Revenue Agent Duncan McLean, in the Examination Division, was assigned to do the examination of ... its meaning, in light of the language used and the circumstances surrounding its execution." Brink v. Commissioner [Dec. 25,815], 39 T.C. 602, 606 (1962), affd. [64-1 USTC ¶ 9257] 328 F.2d 622 ... a claim for refund for the tax period ending June 30, 1981, which was received by the Internal Revenue Service Center on September 24, 1981. The issue raised in that claim for refund was ... ...
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Alt v. Commissioner
... ... Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years before the Court, and all Rule references are to the Tax Court ... Robbins Tire & Rubber Co. v. Commissioner [Dec. 29,612], 52 T.C. 420, 435-436 (1969); Brink v. Commissioner [Dec. 25,815], 39 T.C. 602, 606 (1962), affd. [64-1 USTC ¶ 9257] 328 F.2d 622 (6th ... ...
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Davenport Recycling Associates v. Commissioner
... ... --------------- ... 1. All section references are to the Internal Revenue Code in effect for the tax years in issue, except as otherwise indicated. All Rule ... 29,612], 52 T.C. 420, 435-436, supplemented by [Dec. 29,839] 53 T.C. 275 (1969); Brink v. Commissioner [Dec. 25,815], 39 T.C. 602, 606 (1962), affd. [64-1 USTC ¶ 9257] 328 F.2d 622 ... ...
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Internal Revenue Service Agrees to Settle Transfer Pricing Case Filed in the United States Tax Court Against Caterpillar Inc.
...Co., v. Commissioner, 52 T.C. 420, 435-436, supplemented by 53 T.C. 274 (1969); Brink v. Commissioner, 39 T.C. 602, 606 (1962), aff'd 328 F.2d 622 (6th Cir. 1964). Where a decision is entered under a stipulated settlement, the parties are generally held to their agreement without regard to ......